关于进一步完善我国会计法律规范的思考

我国会计的法律规范是以《会计法》为核心的。从1985年1月25日第六届全国人大第九次会议审议通过的中华人民共和国第一部《会计法》颁布实施以来,至今已经二十年了。在进一步深化国企改革,大力发展混合所有制经济的今天,我国将政府会计法规体系和企业会计法规体系合二为一的立法思想、会计立法类型的选择及现行会计法律规范的权威性等问题都是值得探讨的。

A Reflection on Perfecting the Legal Standard of Our Accounting

The legal standard of our accounting is based on Accounting Act,which is the first volume passed by the nineth Plenary Session of the Six National People's Congress 20 years ago.But in the further reform of the government-owned enterprises and with the development of the mixed ownership economy,the problems such as the legislative ideas,the choices of accounting legislative patterns and the authority of the current accounting standards should be discussed.